Taxes Consolidation Act 1997 section 1031A

Interpretation (Chapter 1)

Section 1031A defines the key terms and interpretive rules used throughout the Chapter on taxation of civil partners.

• Defines the terms "inspector", "nominated civil partner" and "other civil partner" for the purposes of the Chapter.
• Civil partners are treated as living together for income tax purposes unless they are living separately and reconciliation is unlikely.
• The income of the other civil partner includes all sums that would form part of that civil partner's total income, even where another enactment attributes that income solely to that civil partner.
• References to an election for a particular basis of assessment include deemed elections, and references to joint assessment include separate assessment under section 1031H.